"Criteria for risky taxpayers, including risky transactions" was approved.
According to Gadin.Net, Prime Minister Ali Asadov signed a decision in this regard.
These criteria have been developed in accordance with Article 13.2.82 of the Tax Code. Defines the criteria of a risky taxpayer, including risky transactions.
Article 13.2.82 of the Tax Code deals with risky taxpayers.
It is stated that a risky taxpayer is a person who meets the criteria approved by the relevant executive authority, including non-commodity and risky transactions.
The decision to make a taxpayer a risky taxpayer, as well as to exclude him from the list of risky taxpayers, shall be made by the body determined by the relevant executive authority.
The decision of the Prime Minister also specifies the criteria for risky taxpayers and risky transactions.
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